Poland's Senate amends the VAT import-consignment bill and returns it to the Sejm
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Poland as they stand today, see the Poland guide →
- Jurisdiction
- Poland
- Tax
- VAT
- Change type
- Update
- Status
- Proposed
- Impact
- Watch
- Announced
- 24 September 2026
- Authority
- Senat Rzeczypospolitej Polskiej
- Verified
- Fetched from official source · high confidence
Importers, marketplaces and postal or express operators handling low-value consignments into Poland — no action while this remains a bill.
No action — monitoring only.
By resolution of 24 September 2026 (Sejm print 3132), the Polish Senate adopted three amendments to the bill amending the VAT Act in connection with import declarations and the abolition of the EUR 150 customs-duty exemption (Sejm print 2838), passed by the Sejm on 18 September 2026: citing article 3(12) of the Postal Law in the postal-operator references, and rewording two transitional provisions. The bill returns to the Sejm to vote on the amendments before going to the President, and is not law. This supersedes pl-vat-druk-2838-passed-sejm-2026 (2026-W38), which recorded the bill as passed by the Sejm and awaiting the Senate.
What changed in detail
The bill is still not law. By resolution of 24 September 2026 (Sejm print 3132), the Polish Senate adopted three amendments to the bill amending the VAT Act in connection with import declarations and the abolition of the EUR 150 customs-duty exemption — Sejm print 2838, which the Sejm passed on 18 September 2026. This supersedes the earlier report of that Sejm passage, which described the bill as passed by the Sejm and awaiting the Senate; the Senate has now acted on it.
The three Senate amendments: citing Article 3(12) of the Postal Law in the bill’s postal-operator references, and rewording two transitional provisions. None changes the bill’s substance — the EUR 150 low-value-consignment exemption is still the change at the centre of it.
The bill now returns to the Sejm, which must vote to accept or reject the Senate’s amendments, before it can go to the President.
What it means
The amendments are technical — a cross-reference fix and wording on transitional provisions — not a substantive change to what the bill does, so the underlying compliance question (loss of the EUR 150 consignment exemption) has not moved. What has moved is the timetable: the bill needs a further Sejm vote to accept the Senate text before it can be signed, so a commencement date still does not exist. Treat this as confirmation the bill is on track, not as a signal to start implementing.
Proof
Senat, po rozpatrzeniu uchwalonej przez Sejm na posiedzeniu w dniu 18 września 2026 r. ustawy o zmianie ustawy o podatku od towarów i usług, wprowadza do jej tekstu następujące poprawki:The Senate, having considered the act amending the Value Added Tax Act passed by the Sejm at its sitting of 18 September 2026, introduces the following amendments to its text:
Archived from the official distribution · Sejm print 3132 — Senate resolution of 24 September 2026 on the bill amending the VAT Act · api.sejm.gov.pl
Sources
What this replaces
- Poland's Sejm passes the VAT import-consignment bill at third reading, 393 votes to 2 effective 18 September 2026